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NY I85246

August 13, 2002

CLA-2-34:RR:NC:SP:237 I85246


TARIFF NO.: 3406.00.0000

Ms. Bernice Rudd
Wal*Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a candle set with a glass plate from China.

Dear Ms. Rudd:

In your letter of August 7, 2002 you requested a tariff classification ruling.

Style# RC2545HG Be Mine Candle Set consists of three large layered (pink/lavender/red) pillar shaped candles (3”D x 3”H, 3”D x 4”H and 3”D x 6”H), one heart shaped clear glass plate with raised rim (approx. 12”L x 12”W x 1-1/4”H) and 6 decorative wax hearts (1”D). The candles contain 60% palm oil and 40% paraffin wax. The items are packed together in a brown retail cardboard box (total value $4.23). The essential character of the set is imparted by the candles. Your samples are being returned.

The applicable subheading for RC2545HG Be Mine Candle Set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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